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<h1>Authorisation of central tax officers as proper officers enables coordinated orders and prevents duplicate proceedings across tax regimes.</h1> Officers appointed under the Central Goods and Services Tax Act may be authorised to be proper officers under the State Act subject to notification conditions; where so authorised, orders under the State Act should be accompanied by corresponding orders under the Central Act with intimation to the jurisdictional central-tax officer, and initiation of proceedings by a central-tax proper officer precludes parallel initiation by the State proper officer; rectification, appeal and revision against State-officer orders do not lie before central-tax officers.
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